Amend HB 1978 (committee printing) on page 3 by striking lines 8 through 19 and substituting the following: Sec. 1506.259. TAX CREDIT. (a) A health benefit plan issuer is entitled to a credit against its premium tax under Chapter 222 for the portion of the issuer's regular assessment, determined by the board during the preceding calendar year under Section 1506.253, for non-federally eligible individuals who qualify for pool coverage under Section 1506.152(a)(3), as determined by the pool as of December 31 of the preceding calendar year. (b) The premium tax credit under this section applies to the premium tax due in the calendar year following the calendar year in which the regular assessment is determined by the pool. (c) The premium tax credit under this section is limited to the premium tax liability due for the calendar year before the application of any available premium tax prepayments and guaranty association assessment credits. Any credit that exceeds the premium tax liability for a calendar year may not be carried forward to future years or applied to prior years.